> For the complete documentation index, see [llms.txt](https://docs.besmarthead.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.besmarthead.com/start-here/your-role/auditor.md).

# Auditor

Read, check and approve. Where the shared disclosures are, how approvals work, where the evidence and the change log live, and what you can't change.

As an auditor you see what was shared with you, read the evidence next to every value, ask questions in comments and give or refuse your approval. You never change a number – that is the point.

{% hint style="success" %}
**Saves you time:** every value comes with its attachments, comments and a change log of who changed what and when. The evidence is already there; you don't have to ask for it.
{% endhint %}

## Where your work is

After sign-in you land on the **Requests** page. Its subpages for you:

| Subpage            | What is there                                                                      |
| ------------------ | ---------------------------------------------------------------------------------- |
| **My requests**    | approval requests addressed to you, with due date and status                       |
| **Shared with me** | disclosures and data points you were given viewing access to                       |
| **Participations** | requests of other users you take part in – everything you commented on or approved |

Click a row to open the disclosure. You see the data points shared with you; others show **You don’t have permission to access this content**.

{% hint style="warning" %}
TO CHECK: confirm that approval requests addressed to an auditor appear under **My requests** (and not only under **Participations**) – seen in the role ACL, not verified in the app (Q101).
{% endhint %}

## Approve or reject

{% stepper %}
{% step %}

### Open the data point

From **Requests**, click the row. The data point shows the value, and the toolbar shows **Approve** and **Reject**.
{% endstep %}

{% step %}

### Check the evidence

Click the paper clip for **Attachments**, the speech bubble for **Comments**, or **"…"** › **Change log** to see every change with author, time, old and new value.

![the request drawer on the Comments tab with the Task card, Assignee and Users with access](https://2593582272-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FxT5TFLiwBWeM9d0fDydH%2Fuploads%2FpF9aEeaAcDefK9qwwYdW%2Fdatapoint-3.png?alt=media)
{% endstep %}

{% step %}

### Decide

**Approve** asks "Do you approve the content of this data point?". **Reject** asks "Do you reject the content of this data point? Leave a comment with justification." – write what should change; the requester gets it by email.
{% endstep %}
{% endstepper %}

Several approvers on one data point are normal; each approves independently. Details in [Approvals: the four-eyes check](/team-collaboration/approvals.md).

## What you can read

* **Comments** – you can write them too; every participant is emailed.
* **Attachments** and the **public note** of a data point.
* **Change log** of a data point (**"…"** › **Change log**).
* The **Guidance** button in the page header – the standard's own requirement next to the form.
* **Export to XLSX** of the data points you have access to, for your working papers.

## What is locked for you

| You can't…                                                    | Who can                                             |
| ------------------------------------------------------------- | --------------------------------------------------- |
| change a value, a unit or an answer                           | administrators, reporters with a request            |
| change the disclosure status or lock a disclosure             | administrators                                      |
| upload attachments                                            | administrators                                      |
| edit the double materiality assessment (you see it read-only) | administrators                                      |
| import Excel                                                  | administrators, reporters for their own data points |

## Good to know

* Viewing access is per data point or per disclosure. If a disclosure is missing, ask the administrator for **Give viewing access to disclosure**.
* For a full read-only view of the whole report, including the dashboard and the PDF, ask to be made a **viewer** instead – see [Viewer](/start-here/your-role/viewer.md) and [Viewing access for auditors and managers](/team-collaboration/viewing-access.md).
* A disclosure set to **Done** is locked for everyone.

## Related

{% content-ref url="/pages/cy2AV7Qrihtgyx09ivYp" %}
[Approvals: the four-eyes check](/team-collaboration/approvals.md)
{% endcontent-ref %}

{% content-ref url="/pages/3FJcvrEuIV51Kwy3Q4Kk" %}
[Viewing access for auditors and managers](/team-collaboration/viewing-access.md)
{% endcontent-ref %}

{% content-ref url="/pages/n2Kzi6EqREn8QrbcdAiW" %}
[Notes, attachments and change log](/working-with-your-data/notes-attachments-change-log.md)
{% endcontent-ref %}

{% content-ref url="/pages/pyXgcxwyOjw7lVlWOv7i" %}
[The Requests page](/team-collaboration/requests-page.md)
{% endcontent-ref %}